![]() Hiez, David ![]() in The suitability of Luxembourgish law to B Corp (2021) Whereas Brussel is somehow one of the capital of European Union, his law is not very famous abroad. However, it is not uninteresting, for a major reason Belgian law derives directly from the French ... [more ▼] Whereas Brussel is somehow one of the capital of European Union, his law is not very famous abroad. However, it is not uninteresting, for a major reason Belgian law derives directly from the French tradition and in the meantime the increasing importance of its Flemish part introduces another tradition and influence. The consequence is a remaining Napoleonian grammar with a different reading. That general assessment is far true about company law. Belgian company law deviated from French law earlier, but it is now absolutely autonomous and original. Firstly, the traditional notion of « commerçant » trader has simply been removed. The core of the commercial law is now the economic activity, to which a full code adopted in 2018 is dedicated, and any person that undertake such an activity is considered as an enterprise. That major reform was the first step into a wider program and a new code on companies and associations has been enacted in 2019. Nevertheless, these evolutions have not severely changed the legal background for B Corp. The B Corps developed in Belgium like in Europe. [less ▲] Detailed reference viewed: 71 (5 UL)![]() Hiez, David ![]() in Mélanges en l'honneur de Pascal Ancel (2021) Detailed reference viewed: 118 (3 UL)![]() Hiez, David ![]() in The suitability of French law to B Corp (2021) B Corp has been launched more than ten years ago in North America and it has gained all the continents. France has also welcome B Corp, whereas its regulatory landscape is very different from common law ... [more ▼] B Corp has been launched more than ten years ago in North America and it has gained all the continents. France has also welcome B Corp, whereas its regulatory landscape is very different from common law. Therefore, it is very stimulating to question the development of B Corp in this country. It can be done with various angles, and we chose to do it through the traditional dogmatic methodology. [less ▲] Detailed reference viewed: 65 (3 UL)![]() Hiez, David ![]() in The suitability of Luxembourgish law to B Corp (2021) Luxembourg is famous for its financial centre and does not look like B Corp friendly. Worse, it has been considered like a tax paradise and suspected of laundering, remains on some black lists notably of ... [more ▼] Luxembourg is famous for its financial centre and does not look like B Corp friendly. Worse, it has been considered like a tax paradise and suspected of laundering, remains on some black lists notably of its practice of tax ruling. Therefore, it may be surprising to inquire its relationships with B corps. At least two reasons justify that interest. First of all, it may be very fruitful to look at a B Corp situation into a difficult context. But there is a second reason, very different, related to Luxembourg itself: This will be a good opportunity to discover another aspect of its legal framework, far more favourable to B Corp than expected. [less ▲] Detailed reference viewed: 59 (7 UL)![]() Hiez, David ![]() in Le droit à la sauce piquante (2020), 21 Detailed reference viewed: 45 (1 UL)![]() Hiez, David ![]() in AJ Contrats d'Affaires (2020), 10 Detailed reference viewed: 45 (4 UL)![]() Hiez, David ![]() in Annales de Droit Luxembourgeois (2020), 29 Detailed reference viewed: 34 (1 UL)![]() Hiez, David ![]() in Revue Internationale de l'Économie Sociale: Recma (2020), 357 Detailed reference viewed: 31 (3 UL)![]() Hiez, David ![]() in Revue Trimestrielle de Droit Commercial et de Droit Economique (2020), 2 Detailed reference viewed: 30 (4 UL)![]() Hiez, David ![]() in Le droit à la sauce piquante (2020), 20 Detailed reference viewed: 42 (1 UL)![]() Hiez, David ![]() in Le droit à la sauce piquante (2020), 18 Detailed reference viewed: 43 (3 UL)![]() Hiez, David ![]() Scientific journal (2020) This report is part of the study “Social enterprises and their ecosystems in Europe” and it provides an overview of the social enterprise landscape in Luxembourg based on available information as of ... [more ▼] This report is part of the study “Social enterprises and their ecosystems in Europe” and it provides an overview of the social enterprise landscape in Luxembourg based on available information as of November 2019. It describes the roots and drivers of social enterprises in the country as well as their conceptual, fiscal and legal framework. It includes an estimate of the number of organisations and outlines the ecosystem as well as some perspectives for the future of social enterprises in the country. This publication is an outcome of an assignment financed entirely by the European Union Programme for Employment and Social Innovation "EaSI" (2014-2020). For further information please consult: http://ec.europa.eu/social/easi [less ▲] Detailed reference viewed: 47 (0 UL)![]() Hiez, David ![]() in Le droit à la sauce piquante (2020), 19 Detailed reference viewed: 41 (0 UL)![]() Hiez, David ![]() in Le droit à la sauce piquante (2019), 17 Detailed reference viewed: 50 (0 UL)![]() Hiez, David ![]() in Journal des Tribunaux Luxembourg (2019), 5 Detailed reference viewed: 26 (3 UL)![]() Hiez, David ![]() in Recueil Dalloz (2019), 22 Detailed reference viewed: 37 (2 UL)![]() Hiez, David ![]() in Le droit à la sauce piquante (2019), 16 Detailed reference viewed: 41 (0 UL)![]() Hiez, David ![]() in Revue Internationale de l'Économie Sociale: Recma (2019), 353(3) À l’heure où le législateur entreprend une réflexion sur la signification de la notion de société, et cinq ans après l’adoption de la loi ESS, cet article interroge les contours juridiques contemporains ... [more ▼] À l’heure où le législateur entreprend une réflexion sur la signification de la notion de société, et cinq ans après l’adoption de la loi ESS, cet article interroge les contours juridiques contemporains de l’économie sociale et solidaire et la place que la notion d’entreprise y occupe. Quels rôles et caractéristiques sont attribués à l’entreprise d’ESS par le droit français ? Au terme d’une présentation succincte des relations générales que le droit entretient avec la notion d’entreprise, et après avoir souligné l’absence de résonnance de cette notion en droit des groupements, l’entreprise d’ESS contemporaine est analysée dans la situation antérieure à la loi de 2014 (I). Puis l’auteur montre comment, en dépit d’un continuum apparent, cette loi se détache et s’éloigne de la définition traditionnelle de l’entreprise d’ESS (II et III). La loi de 2014 semble proposer une définition juridique réticulaire à vocation principalement de politiques publiques (IV). [less ▲] Detailed reference viewed: 39 (1 UL)![]() Hiez, David ![]() in Cooperativismo y Desarrollo (2019) La loi coopérative a une longue histoire en France, alors que l’économie sociale et solidaire est beaucoup plus récente, puisqu’elle a été légalement établie en 2014. Étant donné que la loi coopérative ... [more ▼] La loi coopérative a une longue histoire en France, alors que l’économie sociale et solidaire est beaucoup plus récente, puisqu’elle a été légalement établie en 2014. Étant donné que la loi coopérative est la forme juridique la plus solide pour les entreprises d’économie sociale et solidaire.Il est intéressant d’évaluer son influence sur l’élaboration de la Loi de 2014. Et examiner leur potentiel pour l’avenir. Grâce à une évaluation analytique et critique, cet article a l’occasion de souligner, cinq ans après son adoption, la loi de 2014, considérée de manière positive par plusieurs auteurs à l’époque. [less ▲] Detailed reference viewed: 40 (2 UL)![]() Hiez, David ![]() in Revue Trimestrielle de Droit Commercial et de Droit Economique (2019), 1 Detailed reference viewed: 37 (1 UL) |
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